Small Business Bonus
Non-Domestic subjects with a Rateable Value of £18,000 or less, may be entitled to a rates reduction
The level of relief is based on the combined total rateable value of all subjects within Scotland where the organisation/individual is in rateable occupation or (if empty and unoccupied) entitled to occupy.
No relief can be granted in respect of any premises used for pay day lending.
For financial year 2019/20 the level of relief which may be awarded is set out below:
|Combined rateable value of all business subjects in Scotland||Percentage of relief (subject to eligibility)|
|Up to £15,000||100%|
|£15,001 to £18,000||25%|
|£18,001 up to £35,000||25% for each property RV of £18,000 or less|